Hún þurrkar vatnið af borðinu með tusku.

Here is the sentence broken down:

• Hún = she
• þurrkar = wipes / dries
• vatnið = the water
• af = off / from
• borðinu = the table in the form required after af
• með = with
• tusku = a rag / a cloth in the form required after með

So the structure is basically:

She wipes the water off the table with a rag.

Hún is the nominative singular feminine pronoun meaning she. It is the subject of the sentence, so it appears in the nominative case.

Compare:

• hún = she
• hana = her
• henni = her (in dative contexts)

Since she is the one doing the action, Icelandic uses hún.

The dictionary form of the verb is þurrka = to wipe / to dry.

In the sentence, the subject is hún = she, so the verb must be conjugated for 3rd person singular present tense:

• ég þurrka = I wipe
• þú þurrkar = you wipe
• hún þurrkar = she wipes

So þurrkar means wipes / is wiping.

It can mean both, depending on context.

In a sentence like this, þurrka vatnið af borðinu most naturally means wipe the water off the table. The idea is not just that something becomes dry, but that someone actively removes moisture with a cloth.

So in practice:

• þurrka can mean to dry
• very often it also means to wipe

Vatn means water.
Vatnið means the water.

The ending -ið is the definite article attached to the noun. Icelandic usually adds the onto the end of the noun instead of using a separate word like English does.

So:

• vatn = water
• vatnið = the water

In this sentence, Icelandic is talking about a specific water spill, so vatnið makes sense.

Vatnið is in the accusative singular definite.

That is because it is the direct object of the verb þurrkar. It is the thing being wiped away.

The noun vatn is neuter, and its nominative and accusative singular forms are the same in the indefinite:

• nominative: vatn
• accusative: vatn

With the definite article attached:

• nominative definite: vatnið
• accusative definite: vatnið

So you do not see a visible difference here, but grammatically it is functioning as accusative.

The preposition af usually means off or from a surface. Since the water is being removed from the table’s surface, af is exactly the right preposition.

Also, af takes the dative case, so borð changes form:

• borð = table
• borðinu = the table (dative singular definite)

So:

• af borðinu = off the table

This is one of the most important things to learn in Icelandic: many prepositions require a specific case.

There are two things happening:

1. The noun is definite: the table
2. The preposition af requires the dative

The base noun is borð.
Its dative singular definite form is borðinu.

So:

• borð = table
• borðið = the table
• borðinu = to/from/on the table, depending on the preposition and context

In this sentence, af requires dative, so you get af borðinu.

The preposition með normally takes the dative case when it means with in the sense of using something.

The noun is tuska = rag / cloth, and its dative singular is tusku.

So:

• tuska = a rag
• með tusku = with a rag

This tells you the instrument used to do the action.

Icelandic does not have an indefinite article like English a / an.

So:

• tuska can mean rag or a rag
• með tusku means with a rag

If Icelandic wants to make something indefinite, it usually just uses the bare noun without a separate article.

Not exactly. The sentence specifically says she wipes the water off the table.

The direct object is vatnið = the water, not borðið = the table.

That matters a lot:

• Hún þurrkar vatnið af borðinu með tusku.
  = She wipes the water off the table with a rag.

If you wanted She dries/wipes the table, you would use borðið as the object instead.

The sentence follows a very normal Icelandic main-clause pattern:

Subject + Verb + Object + Prepositional phrases

So:

• Hún = subject
• þurrkar = verb
• vatnið = object
• af borðinu = where the water is removed from
• með tusku = instrument

This is a straightforward, natural order for a neutral statement.

Yes. Icelandic allows more flexibility than English, especially for emphasis or style.

For example, other word orders may be possible, but they can sound more marked or emphasize a different part of the sentence.

The version you were given is a very good neutral pattern for learners: Hún þurrkar vatnið af borðinu með tusku.

So even though Icelandic can move things around, this is the safest basic order to learn first.

A few parts often trouble English speakers:

• þ in þurrkar = like th in thing
• ð in vatnið = like th in this, though in actual speech it may be softer or affected by surrounding sounds
• ú in hún = a long oo sound
• ll, nn, and other doubled consonants can affect length and rhythm, even if they are not always pronounced exactly as English speakers expect

A rough learner-friendly pronunciation guide might be:

• Hún ≈ hoon
• þurrkar ≈ THURR-kar
• vatnið ≈ VAHT-nith / VAHT-nith
• af borðinu ≈ av BOR-thi-nu
• með tusku ≈ meth TUS-ku

The exact sounds depend on natural Icelandic pronunciation, but those approximations can help you get started.

This sentence is a great example of three very important Icelandic patterns:

1. Verb conjugation

   • þurrka → þurrkar with hún

2. The definite article attached to the noun

   • vatnið = the water
   • borðinu = the table

3. Prepositions controlling case

   • af
     • dative → af borðinu
   • með
     • dative → með tusku

If you understand those three things, you are getting a lot of useful Icelandic grammar from just one sentence.